MRA: Germany Notifications

1 4,488
Translate Translate English content into 9 languages using our machine translation tool.

Disclaimer: “Managed Rate Administration is a licensed service offered by SAP Concur with a recurring fee. The rate updates posted are for informational purposes. If you are an MRA customer, please raise a Support case for MRA team (with MRA in the subject line) to request the specific rate update. If you would like more information about licensing the service, please contact your SAP Concur Account Executive. Information about the service, please click here."

 

If you are using the Travel Allowance and / or Mileage Service, please check the status of the Rate Update here (Regulatory Change Manager (cloud.sap)

 

Dear administrator,

 

please find below info about Statutory changes for Germany:

 

Travel allowance rates, last update effective January 01 2026:

 

Last update: December 05 2025

 

In case using Travel Allowance Services: the latest update has been deployed December 12 2025

 

Details in German can be found on:

International TA rates 2026

Steuerliche Behandlung von Reisekosten und Reisekostenvergütungen bei betrieblich und beruflich vera...

 

Domestic TA rates - no update in 2026

LStH 2025 - § 9 - Werbungskosten

 

BIK rates 2026

Essenszuschuss 2026: Neue Sachbezugswerte & 7,67 Euro

 

previous rates source:

Steuerliche Behandlung von Reisekosten und Reisekostenvergütungen bei betrieblich und beruflich vera...

Lohnsteuerliche Behandlung von unentgeltlichen oder verbilligten Mahlzeiten der Arbeitnehmer ab Kale...

Steuerliche Behandlung von Reisekosten und Reisekostenvergütungen bei betrieblich und beruflich vera...

Steuerliche Behandlung von Reisekosten und Reisekostenvergütungen bei betrieblich und beruflich vera...

 

VAT, last update effective January 01 2026

 

Last update: December 19 2025

 

Summary of changes:

  • VAT rate applied for Meals is going to change to the 7% reduced VAT rate. The VAT on food in restaurants – with the exception of beverages.

Details in German can be found on:

Entlastungen für Pendler und Gastronomie | Bundesregierung

 

previous VAT changes:

Umsatzsteuer 2024: Wichtige Änderungen im Überblick | Steuern | Haufe

 

 

Note: Please disregard these updates/changes if they do not apply to your SAP Concur configuration.  If these updates/changes apply to your configuration, you wish to add/remove any of your organization email contacts or if you have questions, please, raise a Support case for MRA Team (Steps here)

About This Author
marketa_c
SME for Statutory Expense topics - Travel allowance, VAT, Mileage and Taxability & Deductibility for more than 8 years, specialized in Travel allowance services (TAS) since 2021